我国涉外税收优惠政策在促进国际经济技术交流与合作及引进外资等方面都发挥了积极的作用,但涉外税收优惠政策目标的实现,通常是以牺牲部分税收为代价的。因此,如何评价涉外税收优惠的作用,争取以尽可能小的税收成本去获得最佳的经济利益以及做好涉外税收的征管工作,都是值得我们深入研讨的重要课题。一、涉外税收优惠与投资环境关于涉外税收优惠政策在吸引外资、改善投资环境方面的积极作用,目前,我国各界都是肯定的,但对其作用大小的估价却有两种不同的见解。一种观点认为,“实行税收优惠是良好投资环境的标志之一”。“投资环境”优良与否,是由许多的投资环境参数决定的……在这众多的参数当中,税收优化参数又是 The preferential tax policies for foreign countries in China have played a positive role in promoting international economic and technological exchanges and cooperation and introducing foreign investment. However, the objective of foreign preferential tax policies is usually realized at the expense of some taxes. Therefore, how to evaluate the effect of preferential tax treatment in foreign countries, try to obtain the best economic benefits with the lowest possible tax cost and do the tax collection and management in foreign countries are both important topics that deserve our in-depth study. I. Tax Preference and Investment Environment Concerning Foreign Countries Regarding the active role of preferential tax policies concerning foreign investment in attracting foreign investment and improving the investment environment, all sectors of our country are affirmative at present. However, there are two different opinions on the valuation of its role. One view is that “the introduction of tax incentives is one of the hallmarks of a good investment climate.” The “investment environment” is good or not, is determined by many of the investment environment parameters ... Among these parameters, the tax optimization parameters are